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Form w-9(Rev.10-2007) Page 2
<br /> e The U.S.grantor or other owner of a grantor trust and not the 4.The IRS tells you that you are subject to backup
<br /> trust,and withholding because you did not report all you interest and
<br /> e The U.S.trust(other than a grantor trust)and not the dividends on your tax return(for reportable interest and
<br /> beneficiaries of the trust. dividends only),or
<br /> Foreign person.If you are a foreign person,do not use Form 5.You do not certify to the requester that you are not subject
<br /> W-9. Instead,use the appropriate Form W-8(see Publication to backup withholding under 4 above(for reportable interest and
<br /> 515,Withholding of Tax on Nonresident Aliens and Foreign dividend accounts opened after 1983 only).
<br /> Entities). Certain payees and payments are exempt from backup
<br /> Nonresident Men who becomes a resident alien.Generally, withholding.See the instructions below and the separate
<br /> only a nonresident alien individual may use the terns of a tax Instructions for the Requester of Form W-9.
<br /> treaty to reduce or eliminate U.S.tax on certain types of income. Also see Special tiles for permerships on page 1.
<br /> However,most tax treaties contain a provision known as a Penatties
<br /> "saving clause."Exceptions specified in the saving clause may
<br /> permit an exemption from tax to continue for certain types of Failure to furnish TIN.If you fail to furnish your correct TIN to a
<br /> income even after the payee has otherwise become a U.S. requester,you are subject to a penalty of$50 for each such
<br /> resident alien for tax purposes. failure unless your failure is due to reasonable cause and not to
<br /> If you are a U.S.resident alien who is relying on an exception willful neglect•
<br /> contained in the saving clause of a tax treaty to claim an CM penalty for false information with respect to
<br /> exemption from U.S.tax on certain types of income,you must wtd*wlding.If you make a false statement with no reasonable
<br /> attach a statement to Form W-9 that specifies the following five basis that results in no backup withholding,you are subject to a
<br /> items: $500 penalty.
<br /> 1 The treaty country.Generally,this must be the same treaty Criminal penalty for falsNying information.Willfully falsifying
<br /> under which you claimed exemption from tax as a nonresident alien. certifications or affirmations may subject You to criminal
<br /> penalties including fines and/or imprisonment.
<br /> 2.The treaty article addressing the income. Misuse of TIN*.If the requester discloses or uses TINS in
<br /> 3.The article number(cr location)in the tax treaty that violation of federal law,the requester may be subject to civil and
<br /> contains the saving clause and its exceptions. criminal penalties.
<br /> 4.The type and amount of income that qualifies for the
<br /> exemption from tax Specific Instructions
<br /> 5.Sufficient facts to justify,the exemption from tax under the Name
<br /> terms of the treaty article.
<br /> Example.Article 20 of the U.S.-China income tax treaty allows If you are an individual,you must generally enter the name
<br /> an exemption from tax for scholarship income received by a shown on your income tax return. However if you have changed
<br /> Chinese student temporarily present in the United States. Under your last name,for instance,due to marriage without informing
<br /> U.S.law,thus student will become a resident alien for tax the Social Security Administration of the name change,enter
<br /> purposes if his or her stay in the United States exceeds 5 your first name,the last name shown on your social security
<br /> calendar years.However,paragraph 2 of the first Protocol to the card,and your new last name.
<br /> U.S.-China treaty(dated April 30, 1984)allows the provisions of If the account is in joint names,list first,and then circle,the
<br /> Article 20 to continue to apply even after the Chinese student name of the person or entity whose number you entered in Part I
<br /> becomes a resident alien cf the United States.A Chinese of the form.
<br /> student who qualifies for this exception(under paragraph 2 of Sole Proprietor.Ent the first protocol)and is reiying on this exception to claim an Enter your individual name as shown on your
<br /> exemption from tax on his or her scholarship or fellowship income tax return on the"Name"line.You may enter your
<br /> income would attach to Form W-9 a statement that includes the business,tree or"doing business as(DBA)"name on the
<br /> information described above to support that exemption. Business name"tine.
<br /> If you are a nonresident alien or a foreign entity not subject to Limited liabi ty company(LLC)-Check the"Limited liability
<br /> backup withholding,give the requester the appropriate company"box only and enter the appropriate code for the tax
<br /> completed Form W-8. classification("D"for disregarded entity, "C"for corporation,"P"
<br /> What is backup wiU�Fwlding?Persons mall certain for partnership)in the space provided.
<br /> making payments For a single-member LLC(including a foreign LLC with a
<br /> to you must under certain conditions withhold and pay to the domestic owner)that is disregarded as an entity separate from
<br /> IRS 28%of such payments.This is called"backup withholding." Its owner under Regulations section 301.7701-3,enter the Payments that may be subject to backup withholding include owner's name on the"Name"line.Enter the LLC's name on the
<br /> interest,tax-exempt interest,dividends,broker and barter "Business name"line.
<br /> exchange transactions,rents,royalties,nonemployee pay,and
<br /> certain payments from fishing boat operators. Real estate For an LLC classified as a partnership or a corporation,enter
<br /> transactions are not subject to backup withholding. the LLC's name on the"Name"line and any business,trade,or
<br /> You will not be subject to backup withholding on payments DBA name on the"Business name"line.
<br /> you receive if you give the requester your correct TIN,make the Other entitles.Enter your business name as shown on required
<br /> Proper certifications,and report all your taxable interest and federal tax documents on the"Name"line.This name should
<br /> dividends on your tax return. match the name shown on the charter or other legal document
<br /> Payments You receive will be sub creating the entity.You may enter arty business,trade,or DBA
<br /> ject to backup name on the"Business name"line.
<br /> withholding h- Note.You are r
<br /> 1.You do not furnish our TIN to the requester, squealed pr check the appropriate box for your
<br /> y � status(ndividuaVsole proprietor,corporation.etc.).
<br /> 2.You do not certify your TIN when required(see the Part II Exempt instructions on page 3 for details). P Payee
<br /> 3.The IRS tells the requester that you furnished an incorrect If you are exempt from backup withholding,enter your name as
<br /> TIN, described above and check the appropriate box for your status,
<br /> then check the"Exempt payee"box in the line following the
<br /> business name,sign and date the forth.
<br />
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